000			01833nab a2200265 c 4500
003			ES-MaIEF
005			20180925114334.0
007			ta
008			180925s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245			_aWhat are the drivers of tax complexity for MNCs? _b : global evidence _c Thomas Hoppe, Deborah Schanz, Sussan Stum & Caren Sureth-Sloane
260			_c2018
500			_aResumen.
500			_aApéndice.
520			_aThis article discusses tax complexity and provides a global picture of the current drivers of tax complexity that multinational corporations face. The article is based on a survey of 221 tax consultants from 108 countries. The results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. The authors found evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, the authors develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_947460 _aIMPUESTOS
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_948385 _aSERVICIOS DE INFORMACION Y ASISTENCIA AL CONTRIBUYENTE
650		4	_931098 _aASESORES FISCALES
700	1		_966511 _aHoppe, Thomas
773	0		_9157522 _oOP 2141/2018/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 8 & 9, August/September 2018, p. 654-675
942			_cART
999			_c138908 _d138908